Is HMRC entitled to recover VAT previously repaid to taxpayers under Rank Group principles?

Have you received VAT repayments from HMRC under the Rank Group principles?

HMRC has won its case against Rank Group plc in the Court of Appeal ([2013] EWCA Civ 1289, released on 30 October 2013) regarding the VAT rate for gaming machine takings.  HMRC says it will now recover the VAT repayments it had previously made.

But has HMRC issued a qualifying protective assessment under Section 80(4A) of VAT Act 1994 to allow it to make the recovery?

For further information and help in resisting HMRC’s claims, please contact the TaxDesk on 0845 4900 509 and ask for Vaughn Chown.